state board of accounts 302 west washington street …independent auditor's report on internal...

STATE BOARD OF ACCOUNTS 302 West Washington Street

Room E418 INDIANAPOLIS, INDIANA 46204-2769

FEDERAL SINGLE AUDIT REPORT

BALL STATE UNIVERSITY

MUNCIE, INDIANA

July 1, 2018 to June 30, 2019

B54478

DStorieDatefiled

TABLE OF CONTENTS

Description Page

Schedule of University Officials ......................................................................................................... 2

Independent Auditor's Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ............................................................................................................. 3

Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements

Performed in Accordance with Government Auditing Standards ................................................ 4-5

Independent Auditor's Report on Compliance for Each Major Federal Program and on Internal Control over Compliance ................................................................................................ 6-7

Schedule of Expenditures of Federal Awards and Accompanying Notes: Schedule of Expenditures of Federal Awards ............................................................................. 10-15 Notes to Schedule of Expenditures of Federal Awards ............................................................... 16

Schedule of Findings and Questioned Costs ..................................................................................... 17

Other Reports ..................................................................................................................................... 18

INDIANA STATE BOARD OF ACCOUNTS 1

SCHEDULE OF UNIVERSITY OFFICIALS

Office Official Term

President Dr. Geoffrey S. Mearns 07-01-18 to 06-30-20

Vice President, Business Affairs and Treasurer Bernard M. Hannon 07-01-18 to 06-30-19

(Vacant) 07-01-19 to 08-14-19Alan Finn 08-15-19 to 06-30-20

Associate Vice President for Business Affairs and Assistant Treasurer Scott Stachler 07-01-18 to 06-30-19

President of the Board of Trustees Richard J. Hall 07-01-18 to 12-31-19Renae Conley 01-01-20 to 12-31-20


STATE OF INDIANAAN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS

302 WEST WASHINGTON STREET ROOM E418

INDIANAPOLIS, INDIANA 46204-2769

Telephone: (317) 232-2513 Fax: (317) 232-4711

Web Site: www.in.gov/sboa

INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE

TO: THE OFFICIALS OF BALL STATE UNIVERSITY, MUNCIE, INDIANA

We have audited the financial statements of the business-type activities and the discretely pre-sented component units of Ball State University (University), a component unit of the State of Indiana, as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the University's basic financial statements. We issued our report thereon dated November 6, 2019, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial state-ments. We have not performed any procedures with respect to the audited financial statements subsequent to November 6, 2019. Our report includes a reference to other auditors who audited the financial statements of the Ball State University Foundation, as described in our report on the University's financial statements.

The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of addi-tional analysis as required by the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such infor-mation directly to the underlying accounting and other records used to prepare the basic financial state-ments or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Schedule of Expenditures of Federal Awards is fairly stated, in all material respects, in relation to the basic financial statements, as a whole.

Paul D. Joyce, CPA State Examiner

November 6, 2019


STATE OF INDIANAAN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS

302 WEST WASHINGTON STREET ROOM E418

INDIANAPOLIS, INDIANA 46204-2769

Telephone: (317) 232-2513 Fax: (317) 232-4711

Web Site: www.in.gov/sboa

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

TO: THE OFFICIALS OF BALL STATE UNIVERSITY, MUNCIE, INDIANA

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the business-type activities and the aggregate discretely presented component units of Ball State University (University), a component unit of the State of Indiana, as of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise the University's basic financial statements and have issued our report thereon dated November 6, 2019. Our report includes a reference to other auditors who audited the financial statements of Ball State University Foundation (Foundation), as described in our report on the University's financial statements. The financial statements of the Foundation were not audited in accordance with Government Auditing Standards. This report does not include the results of the other auditors' testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the University's internal control over financial reporting (internal control) to determine the audit procedures that are appro-priate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the University's internal control. Accord-ingly, we do not express an opinion on the effectiveness of the University's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the University's financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weak-nesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficien-cies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.


INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS (Continued)

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the University's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regu-lations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

Purpose of This Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the University's internal control or on compliance. This report is an integral part of an audit performed in accor-dance with Government Auditing Standards in considering the University's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Paul D. Joyce, CPA State Examiner

November 6, 2019


STATE OF INDIANA AN EQUAL OPPORTUNITY EMPLOYER STATE BOARD OF ACCOUNTS 302 WEST WASHINGTON STREET ROOM E418 INDIANAPOLIS, INDIANA 46204-2769

Telephone: (317) 232-2513

Fax: (317) 232-4711 Web Site: www.in.gov/sboa

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM ON INTERNAL CONTROL OVER COMPLIANCE

TO: THE OFFICIALS OF BALL STATE UNIVERSITY, MUNCIE, INDIANA Report on Compliance for Each Major Federal Program We have audited Ball State University's (University) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2019. The University's major federal programs are identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and Questioned Costs. Management's Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of the University's major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of com-pliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the University's com-pliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of the University's compliance. Opinion on Each Major Federal Program In our opinion, the University complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2019.

INDIANA STATE BOARD OF ACCOUNTS

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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM ON INTERNAL CONTROL OVER COMPLIANCE

(Continued) Report on Internal Control over Compliance Management of the University is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the University's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the University's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reason-able possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over com-pliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weak-nesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.

Paul D. Joyce, CPA State Examiner February 12, 2020


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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND ACCOMPANYING NOTES

The Schedule of Expenditures of Federal Awards and accompanying notes presented were pre-pared by management of the University. The schedule and notes are presented as intended by the University.


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Federal Grantor Agency/Pass-Through Entity/

Cluster Title/ Federal Total AmountsProgram Title/ CFDA Federal Federal Awards Passed-Through

Project Title Number Identifier Expended To Subrecipients

Student Financial Assistance ClusterDEPARTMENT OF EDUCATION

Federal Supplemental Educational Opportunity Grants 84.007 784,893$ - Federal Work-Study Program 84.033 752,686 - Federal Perkins Loan Program_Federal Capital Contributions 84.038 11,372,434 - Federal Pell Grant Program 84.063 24,638,479 - Federal Direct Student Loans 84.268 132,914,459 - Teacher Education Assistance for College and Higher Education -

Grants (TEACH Grants) 84.379 16,347 -

Total Department of Education 170,479,298 -

Total Student Financial Assistance Cluster 170,479,298 -

Research and Development ClusterDEPARTMENT OF AGRICULTURE

DirectFederal 10.699 17-CS-11090800-020 11,437 -

Total for CFDA 10.RD 11,437 -

Pass-Through Old Dominion University Research FoundationSmall Business Innovation Research 10.212 NONE 1,397

Pass-Through Old Dominion University Research FoundationConsumer Data and Nutrition Research 10.253 58-4000-6-0061-R 2,499 -

Pass-Through Western Michigan UniversityNational Fish and Wildlife Foundation 10.683 17-CA-11132422-145 2,797 - National Fish and Wildlife Foundation 10.683 16-CA-111324222-213 3,238 -

Total for CFDA 10.683 6,035 -

Total Department of Agriculture 21,368 -

DEPARTMENT OF DEFENSEPass-Through Defense Finance and Accounting Service

Basic, Applied, and Advanced Research in Science and Engineering 12.630 SG-16-008 2,500 - Pass-Through University of California, Irvine

Research and Technology Development 12.910 FA87501620021 2,500 - Research and Technology Development 12.910 FA87501620021 8,335 -

Total Department Of Defense 13,335 -

DEPARTMENT OF THE INTERIORDirect

Great Apes Conservation Fund 15.629 F18AP00890 2,207 Great Lakes Restoration 15.662 F17AC00269 62,575 54,853Cooperative Ecosytem Studies Units 15.678 F19AC00023 31,677 22,797

Pass-Through Indiana Department of Natural ResourcesSport Fish Restoration 15.605 NONE 5 - Wildlife Restoration and Basic Hunter Education 15.611 TBA W-49--R-02 38,417

Pass-Through Illinois Department of Military AffairsCooperative Ecosystem Studies Units 15.678 2,454

Pass-Through Trustees of Purdue UniversityAssistance to State Water Resources Research Institutes 15.805 G16AP00052 15,214

Pass-Through Indiana Department of Natural ResourcesHistoric Preservation Fund Grants-In-Aid 15.904 NONE 50,113 Historic Preservation Fund Grants-In-Aid 15.904 18-16FFY-04 51,024 - Historic Preservation Fund Grants-In-Aid 15.904 18-16FFY-03 50,527 -

Total for CFDA 15.904 151,664 - Pass-Through National Park Service

Historic Preservation Fund Grants-In-Aid 15.904 P18AP00169 25,146 Native American Graves Protection and Repatriation Act 15.922 1,014 Native American Graves Protection and Repatriation Act 15.922 P18AP00337 6,598

Pass-Through Western Michigan UniversityEndangered Species Conservation - Recovery Implementation Funds 15.657 F16AC01282 16,965 -


Pass-Through Western Michigan UniversityNFWF-USFWS Conservation Partnership 15.663 F16AF00398 2,046

Total Department Of The Interior 355,982 77,650

BALL STATE UNIVERSITYSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

For the Year Ended June 30, 2019


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DEPARTMENT OF JUSTICEDirect

National Institute of Justice Research, Evaluation, and Development Project Grants 16.560 2015-IJ-CX-0011 41,241 2,680

Total Department Of Justice 41,241 2,680

DEPARTMENT OF STATEDirect

Council for International Exchange of Scholars 19.RD NONE 9,000 Council for International Exchange Scholars, Fulbright 19.RD 2018/APE (T&R)/102 2,064 -

Total Department of State 11,064 -

NATIONAL AERONAUTICS AND SPACE ADMINISTRATIONDirect

Science 43.001 NNX11AJ62G (18) - Pass-Through Trustees of Purdue University

Education 43.008 NNx15AI07H 7,517 -

Total National Aeronautics And Space Administration 7,499 -

NATIONAL ENDOWMENT FOR THE ARTSDirect

Promotion of the Arts Grants to Organizations and Individuals 45.024 15-5211-7105 4,683 -

Total National Endowment For The Arts 4,683 -

NATIONAL ENDOWMENT FOR THE HUMANITIESDirect

Promotion of the Humanities Office of Digital Humanities 45.169 NONE (571) - Pass-Through Buffalo Bill Center of the West

Promotion of the Humanities Research 45.161 RA22859215 19,354 Pass-Through Buffalo Bill Center of the West

Promotion of the Humanities Research 45.161 RQ-249753-16 31,390 -

Total National Endowment For The Humanities 50,173 -

NATIONAL SCIENCE FOUNDATIONDirect

Engineering 47.041 1408165 17,666 - Engineering 47.041 IIP-1464654 37,579 - Engineering 47.041 1464654 207,102 146,870 Engineering 47.041 S2ERC 46,812 -

Total for CFDA 47.041 309,159 146,870

DirectMathematical and Physical Sciences 47.049 1758709 27,698 - Mathematical and Physical Sciences 47.049 1806266 215,592 116,816 Mathematical and Physical Sciences 47.049 1531851 7,700 - Mathematical and Physical Sciences 47.049 1808468 46,433 - Mathematical and Physical Sciences 47.049 1607746 88,360 -

Pass-Through Mathematical Association of America IncMathematical and Physical Sciences 47.049 DMS-1722275 4,000 -

Total for CFDA 47.049 389,783 116,816

Computer and Information Science and Engineering 47.070 1660569 22,216 - Total for CFDA 47.070 22,216 -

Biological Sciences 47.074 1442581 24,269 - Biological Sciences 47.074 1651195 70,202 -


Social, Behavioral, and Economic Sciences 47.075 172877 59,989 - Pass-Through National Endowment for the Humanities

Social, Behavioral, and Economic Sciences 47.075 FN255574 31,248 - Total for CFDA 47.075 91,237 -

Pass-Through Michigan State UniversityEducation and Human Resources 47.076 RC104098 BSU 5,752 -

Pass-Through Indiana UniversityEducation and Human Resources 47.076 1618408 131,589 -

Total for CFDA 47.076 137,341 -

Total National Science Foundation 1,044,207 263,686


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ENVIRONMENTAL PROTECTION AGENCYDirect

Federal Contract 66.RD EP-15-D-000080 (40,662) -

Total Environmental Protection Agency (40,662) -

DEPARTMENT OF EDUCATIONPass-Through A Better Way Services, Inc

Twenty‐First Century Community Learning Centers 84.287 NONE 6,644 - Pass-Through Back To School Teachers Store, Inc.

Twenty‐First Century Community Learning Centers 84.287 S287C150014 8,350 Twenty‐First Century Community Learning Centers 84.287 NONE 135 -


Pass-Through National Writing ProjectSupporting Effective Instruction State Grants 84.367D U367D150004 12,570 -

Total Department Of Education 27,699 -

DEPARTMENT OF HEALTH AND HUMAN SERVICESPass-Through Volunteers of America

Maternal and Child Health Federal Consolidated Programs 93.110 R40MC31880 7,021 Pass-Through Volunteers of America

Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.243 NONE 76,490 -

Pass-Through Indiana State Department of HealthHospital Preparedness Program (HPP) and Public Health EmergencyEpidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.323 6NU50CK000395-04-05 20,624 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.323 25740 21,971 -

Pass-Though Indiana UniversityNational Center for Advancing Translational Sciences 93.350 UL1TR002529 4,266

Pass-Through National Institutes of HealthAllergy and Infectious Diseases Research 93.855 1R15AI130950-01 159,358 -

Pass-Through National Institutes of HealthBiomedical Research and Research Training 93.859 1R15GM111713 48,498 - Biomedical Research and Research Training 93.859 2R15GM111713 49,212 Child Health and Human Development Extramural Research 93.865 1R03HD087875 67,705 22,928

Pass-Through North Carolina at CharlotteBiomedical Research and Research Training 93.859 1R01GM120487-01A1 74,019 -

Total for CFDA 93.859 239,434 22,928

Pass-Through Johns Hopkins UniversityChild Health and Human Development Extramural Research 93.865 NONE 13,743 -

Pass-Through Old Dominion University Research FoundationChild Health and Human Development Extramural Research 93.865 1 RO3HD090387-01 3,750 -


Pass-Though Indiana UniversityAging Research 93.866 1R01AG038576-01A1 6,820 -

Pass-Through Marquette UniversityAging Research 93.866 1R01AG048262 13,200 -


Pass-Though University of Alabama BirminghamTrans-NIH Research Support 93.310 1U01AR071133-01 369,274 -

Total Department Health and Human Services 935,951 22,928

Total Research And Development Cluster 2,472,540 366,944

Child Nutrition ClusterDEPARTMENT OF AGRICULTURE

Pass-Through Indiana Department of EducationSchool Breakfast Program 10.553 None 5,362 - National School Lunch Program 10.555 None 56,328 -


Total Child Nutrition Cluster 61,690 -


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Highway Planning and Construction ClusterDEPARTMENT OF TRANSPORTATION

Pass-Through Delaware-Muncie Metropolitan Planning CommissionHighway Planning and Construction 20.205 NONE 10,158 -

Total Department of Transportation 10,158 -

Total Highway Planning And Construction Cluster 10,158 -

Special Education ClusterDEPARTMENT OF EDUCATION

Pass-Through Alexandria Community School CorporationSpecial Education Grants to States 84.027 NONE 32,407

Pass-Through Jay County Special Education ServicesSpecial Education Grants to States 84.027 NONE 34,269 -

Pass-Through East Central Indiana Special ServicesSpecial Education Grants to States 84.027 NONE 15,858 -


Pass-Through Indiana Department of EducationSpecial Education Grants to States 84.027A 14217-514-PN01 20,937 - Special Education Grants to States 84.027A 18611-514-PN01 162,759 -

Total for CFDA 84.027A 183,696 -

Total Special Education Cluster 266,230 -

Other ProgramsDEPARTMENT OF AGRICULTURE

Pass-Through Indiana Office of Community and Rural AffairsRural Business Enterprise Grants 10.769 31668 94,300 -


DEPARTMENT OF COMMERCEDirect

Economic Development Technical Assistance 11.303 ED16CHI3030033 16,720 Economic Development Technical Assistance 11.303 ED16CHI3030030 4,792 -

Total Department of Commerce 21,512 -

DEPARTMENT OF DEFENSEPass-Through New Hampshire Academy of Applied Science

Basic, Applied, and Advanced Research in Science and Engineering 12.630 W911SR-15-2-001 11 - Basic, Applied, and Advanced Research in Science and Engineering 12.630 601608 2,044 -

Total Department of Defense 2,055 -

DEPARTMENT OF INTERIORPass-Through National Park Service

American Battlefield Protection 15.926 P18AP00516 29,682 -

Total Department Of Interior 29,682 -

DEPARTMENT OF STATEDirect

Public Diplomacy Programs 19.040 SIN65018GR0018 56,074 3,060 Public Diplomacy Programs for Afghanistan and Pakistan 19.501 SAF20018CA0041 252,909 31,642 AEECA/ESF PD Programs 19.900 SKZ10018CA0010 58,555

Pass-Through Council for International Research and Exchange BoardInvesting in People in The Middle East and North Africa 19.021 SIZ-100-15-GR025 60,242 -

Pass-Through American -Mideast Educational and Training Services, Inc.Investing in People in The Middle East and North Africa 19.021 SIZ-100-18-GR0014 31,571 -


Pass-Through American Education Research AssociationAcademic Exchange Programs - Graduate Students 19.400 S-ECAGD-19-CA-0034 43,289 -

Pass-Through Meridian International CenterProfessional and Cultural Exchange Programs - Citizen Exchanges 19.415 S-ECAGD-16-CA-1096 93,305 -

Pass-Through The Aspen InstituteProfessional and Cultural Exchange Programs - Citizen Exchanges 19.415 S-ECAGD-16-CA-1126 276,107 111,091

Total for CFDA 19.415 369,412 111,091

Total Department Of State 872,052 145,793


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NATIONAL AERONAUTICS AND SPACE ADMINISTRATIONPass-Through Indiana Space Grant Consortium

Education 43.008 NNX15A107H 1,500 - Education 43.008 NONE 7,500 -


Total National Aeronautics and Space Administration 9,000 -

NATIONAL ENDOWMENT FOR THE ARTSPass-Through United States Conference of Mayors

Promotion of the Arts Grants to Organizations and Individuals 45.024 DCA 2017-01 914 - Pass-Through United States Conference of Mayors

Promotion of the Arts Partnership Agreements 45.025 NONE 2,600 -

Total National Endowment for the Arts 3,514 -

NATIONAL ENDOWMENT FOR THE HUMANITIESPass-Through Indiana State Library

Promotion of the Humanities Public Programs 45.164 GE-261126-18 14,765 -

Pass-Through Fort Recovery Historical SocietyPromotion of the Humanities Federal/State Partnership 45.129 SO-226596-15 2,736 -

Pass-Through Indiana Humanities CouncilPromotion of the Humanities Federal/State Partnership 45.129 NONE 5,000 Promotion of the Humanities Federal/State Partnership 45.129 SO-253145-17 2,500 -


Total National Endowment for the Humanities 25,001 -

SMALL BUSINESS ADMINISTRATIONPass-Through Indiana Office of Small Business and Entrepreneurship

Small Business Development Centers 59.037 A69-16-SBDC-2010 756 -

Small Business Development Centers 59.037 SBAHQ-19-B-0051 99,511 - Pass-Through State of Indiana Small Business Development

Small Business Development Centers 59.037 NONE 87,980 - Total for CFDA 59.037 188,247 -

Total Small Business Administration 188,247 -

DEPARTMENT OF EDUCATIONPass-Through Indiana Commission for Higher Education

Supporting Effective Instruction State Grants 84.367B J22-17-C0658 43,072 - Pass-Through Indiana Department of Education

Title I Grants to Local Educational Agencies 84.010 SO10A180014 65,333 Title I Grants to Local Educational Agencies 84.010 S010A150014 40,134 -

Pass-Through Indiana Department of EducationCareer and Technical Education -- Basic Grants to States 84.048 A58-5-15CI-2762 5,141 - Career and Technical Education -- Basic Grants to States 84.048 21525 123,583 34,799

Total for CFDA 84.048 128,724 34,799

Pass-Through Indiana Department of EducationSpecial Education Preschool Grants 84.173A 18619-514-PN01 2,197 -

Pass-Through Indiana Department of EducationCharter Schools 84.282A U282A170017 19,000 -

Pass-Through Indiana Department of EducationTwenty-First Century Community Learning Centers 84.287 S287C170014 132,521 65,410 Twenty-First Century Community Learning Centers 84.287C A58-7-17DL-0026 (2,349) -

Pass-Through Indiana Department of EducationSupporting Effective Instruction State Grants 84.367A S367A170013 12,515 -

Pass-Through Indiana Department of EducationSupporting Effective Instruction State Grants 84.367 S367A160013 1,575 -


Pass-Through Corporation for Public BroadcastingReady‐To‐Learn Television 84.295 U295A150003-17 (838) - Ready‐To‐Learn Television 84.295 U295A150003 33,430


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Pass-Through FHI Development 360, LLCFederal Contract 84.U01 NONE (600) -

Total Department Of Education 474,714 100,209

DEPARTMENT OF HEALTH AND HUMAN SERVICESPass-Through Indiana University

Area Health Education Centers 93.107 HRSA U77HP23068 89,202 - Foster Care Title IV-E 93.658 3A93-7-17-TC-WO-3627 72,419 -

Pass-Through Indiana State Department of HealthPPHF 2018: Office of Smoking and Health‐National State‐ Based Tobacco Control Programs‐ F 93.305 NONE 166,115 -

Total Department of Health and Human Services 327,736

Total Other Programs 2,047,813 246,002

Total Federal Awards 175,337,729$ 612,946$

The accompanying notes are an integral part of the Schedule of Expenditures of Federal Awards.


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BALL STATE UNIVERSITY NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

Note 1. Basis of Presentation

The accompanying Schedule of Expenditures of Federal Awards (SEFA) includes the federal grant activity of Ball State University (University) under programs of the federal government for the year ended June 30, 2019. The information in the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance). Because the SEFA presents only a select portion of the operations of the University, it is not intended to and does not present the financial position of the University.

Note 2. Summary of Significant Accounting Policies

Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-21, Cost Principles for Educational Institutions, or the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. The University has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Note 3. Other Programs Student Loans

The University participates in the Federal Perkins Loan Program. Amounts loaned to students are recorded as notes receivable. Gross student notes receivable outstanding at June 30, 2019:

Program Title

Federal CFDA

Number

2019 Federal Perkins Loan Program – Notes Receivable

84.038 $ 9,948,524


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BALL STATE UNIVERSITY SCHEDULE OF FINDINGS AND QUESTIONED COSTS

Section I - Summary of Auditor's Results

Financial Statements:

Type of auditor's report issued: Unmodified

Internal control over financial reporting: Material weakness identified? no Significant deficiency identified? none reported

Noncompliance material to financial statements noted? no

Federal Awards:

Internal control over major programs: Material weaknesses identified? no Significant deficiencies identified? none reported

Any audit findings disclosed that are required to be reported in accordance with 2 CFR 200.516(a)? no

Identification of Major Programs and type of auditor's report issued on compliance for each:

CFDA Number Name of Federal Program or Cluster

Opinion Issued

Student Financial Assistance Cluster Unmodified 19.501 Public Diplomacy Programs for Afghanistan

and Pakistan Unmodified

Dollar threshold used to distinguish between Type A and Type B programs: $750,000

Auditee qualified as low-risk auditee? yes

Section II - Financial Statement Findings

No matters are reportable.

Section III - Federal Award Findings and Questioned Costs

No matters are reportable.


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OTHER REPORTS

In addition to this report, other reports may have been issued for the University. All reports can be found on the Indiana State Board of Accounts' website: http://www.in.gov/sboa/.


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